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财政部、国家税务总局日前发布《关于实施煤炭资源税改革的通知》,将于12月1日起实施煤炭源税从价计征改革,同时清理相关收费基金。此次煤炭资源税费改革主要包括清理涉煤收费基金,煤炭资源税由从量计征改为从价计征,调整原油、天然气等资源税政策三部分内容。调整煤炭企业资源税,必须以清理收费为前提。方案将煤炭矿产资源补偿费费率降为零,停止针对煤炭征收价格调节基
The Ministry of Finance and the State Administration of Taxation recently released the “Notice on Implementing the Reform of Coal Resources Taxation”, which will implement the reform of ad valorem taxation of coal source tax as of December 1, and clean up relevant fee collection funds at the same time. The reform of the tax and fee system for coal resources mainly consists of three parts: cleaning up coal-related charging funds, changing the resource tax from quantity to levies and adjusting resources and taxes such as crude oil and natural gas. To adjust the resource tax of coal enterprises, we must clean up the charges as a prerequisite. The program will reduce the rate of coal mineral resources compensation fee to zero, stop adjusting for coal price adjustment base